Preferential tariff treatment under the U.S.–Oman FTA is not automatic: a good has to qualify as “originating,” and the importer has to actively claim the preference. Below is an explanation of the necessary qualifications and standards a good must meet to benefit from the U.S.–Oman FTA.
General Eligibility
A good qualifies for preferential treatment if it is either:
Wholly Grown, Produced, or Manufactured
Wholly grown, produced, or manufactured in the United States and/or Oman.
Substantially Transformed
Substantially transformed in the United States and/or Oman, meaning the manufacturing process gives it a new name, character, or use (for example, wood becoming a wood table, or a glass sheet becoming a car windshield). Simply finishing or lightly processing an imported input, such as hand-painting a blank ceramic vase, does not count as substantial transformation.
The 35% Content Rule, in Plain Language
35% Appraised Value: Most goods that aren't wholly made in the U.S. or Oman still need to clear one further test: at least 35% of the good's appraised value, at the time it's imported, must come from the combined value of U.S./Oman-origin materials plus the direct costs of processing in the U.S. and/or Oman (labor, tooling, quality control, testing, and similar production costs).
Only materials that are themselves of U.S. or Oman origin count toward that 35%; inputs sourced from a third country do not, unless they are further transformed. There is no minimum-value exemption (“de minimis” rule) under this FTA, so even small-value shipments must meet the origin test to qualify.
Documentation to Claim Preferential Treatment
No official certificate form is required. A claim can be supported by:
• A statement on company letterhead.
• A statement on the commercial invoice.
• A formal certification. CBP publishes an optional template, but its use isn't compulsory.
Whatever form is used, it must include a required set of data elements (importer, exporter, and producer details; description and classification of the good; and the basis on which it qualifies).
The importer, not the exporter, makes the actual claim to CBP and is responsible for the accuracy of the information provided.
Records supporting the claim (cost breakdowns, bills of materials, production records) must be kept for five years from the date of import and produced to CBP on request.
REQUEST A CONSULTATION
Have a specific product, shipment, or eligibility question? The Trade & Investment Department can walk through your situation directly.
Trade & Investment Department, AmCham Oman
Email: harshal@amcham.om
Phone: +968 9418 9500
Hayy As Saruj, Muscat, Sultanate of Oman. Part of the global AmCham network · U.S. Chamber of Commerce Affiliate